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Registered number: 04163991
Geostream Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Poole Associates Limited t/a Poole & Co
Chartered Certified Accountants
6a George Street
Hockley
Nottingham
NG1 3BE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04163991
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 158 269
Tangible Assets 5 89,301 86,715
89,459 86,984
CURRENT ASSETS
Stocks 6 - 55,300
Debtors 7 135,085 451,913
Cash at bank and in hand 280,140 553
415,225 507,766
Creditors: Amounts Falling Due Within One Year 8 (208,030 ) (288,032 )
NET CURRENT ASSETS (LIABILITIES) 207,195 219,734
TOTAL ASSETS LESS CURRENT LIABILITIES 296,654 306,718
Creditors: Amounts Falling Due After More Than One Year 9 (131,366 ) (241,015 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,272 ) (9,272 )
NET ASSETS 156,016 56,431
CAPITAL AND RESERVES
Called up share capital 12 60 60
Share premium account (60 ) (60 )
Capital redemption reserve 60 60
Profit and Loss Account 155,956 56,371
SHAREHOLDERS' FUNDS 156,016 56,431
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Carol Ritchie
Director
21/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Geostream Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04163991 . The registered office is Suite 17, Brunts Business Centre, Samuel Brunts Way, Mansfield, NG18 2AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets are being amortised evenly over their useful life of 4% per annum.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 33% on cost
Motor Vehicles 15% reducing balance
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Government Grant
On 5 September 2019 the company received plug in grants for an electric car totalling £3,500. In accordance with SSAP 4 accounting for Government Grants and Disclosure of Government assistance the grant is being released over the life of the asset (5 years).


2.11. Revenue recognition
The company receives income based on contracts to provide hardware and software support to customers in the period which the service is provided. Contract income received that relates to the service to be rendered in the future period is treated as income in advance.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2022: 10)
11 10
4. Intangible Assets
Other
£
Cost
As at 1 October 2022 396
As at 30 September 2023 396
Amortisation
As at 1 October 2022 127
Provided during the period 111
As at 30 September 2023 238
Net Book Value
As at 30 September 2023 158
As at 1 October 2022 269
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5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2022 17,982 114,550 41,244 110,427 284,203
Additions - - 16,968 - 16,968
As at 30 September 2023 17,982 114,550 58,212 110,427 301,171
Depreciation
As at 1 October 2022 17,982 44,032 25,047 110,427 197,488
Provided during the period - 10,338 4,044 - 14,382
As at 30 September 2023 17,982 54,370 29,091 110,427 211,870
Net Book Value
As at 30 September 2023 - 60,180 29,121 - 89,301
As at 1 October 2022 - 70,518 16,197 - 86,715
6. Stocks
2023 2022
£ £
Finished goods - 55,300
- 55,300
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 126,166 424,827
Other debtors 8,919 27,086
135,085 451,913
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 13,395
Trade creditors 13,758 15,543
Bank loans and overdrafts 10,000 49,253
Corporation tax 43,703 9,330
Other taxes and social security 15,142 5,839
VAT 34,031 30,868
Other creditors - 33,454
Other loans 52,861 48,136
...CONTINUED
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Accruals and deferred income 18,419 3,983
Government grants within one year 750 750
Directors' loan accounts 19,366 77,481
208,030 288,032
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 46,640
Bank loans 18,333 28,480
Other loans > 1 year 110,754 163,616
Government grants after one year 2,279 2,279
131,366 241,015
10. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.

The Director has provided a personal guarantee of £50,000 in total in regards to the company's overdraft facility at the balance sheet date.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 60,035
Bank loans and overdrafts - 39,293
11. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 13,395
Later than one year and not later than five years - 46,640
- 60,035
- 60,035
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 60 60
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